Audit 331200

FY End

2022-12-31

Total Expended

$1.68M

Findings

2

Programs

5

Organization: City of Beacon, New York (NY)

Year: 2022 Accepted: 2024-12-06

Auditor: Efpr Group Cpa’s PLLC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
513254	2022-001	-	-	L
1089696	2022-001	-	-	L

ALN	Program	Spent	Major	Findings
20.205	Highway Planning and Construction	$802,854	Yes	1
14.218	Community Development Block Grants/entitlement Grants	$368,325	-	0
21.027	Covid-19 - Coronavirus State and Local Fiscal Recovery Funds	$271,912	-	0
97.083	Staffing for Adequate Fire and Emergency Response (safer)	$150,854	-	0
97.036	Disaster Grants - Public Assistance (presidentially Declared Disasters)	$89,102	-	0

Contacts

Name	Title	Type
Y4K2EZY37JK5	Susan Tucker, CPA	Auditee
8458385006	John Costilow, CPA	Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. Matching costs (the City’s share of certain program costs) are not included in the reported expenditures. The amounts reported as Federal expenditures were obtained from the Federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the City’s financial reporting system. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent that such costs are included in the Federal financial reports used as the source for the data presented. The de minimis election allows the City to allocate 10% of indirect costs to grants with periods ending on or before September 30, 2024 and 15% of indirect costs to grant with periods after September 30, 2024. The City does not use the de minimis election. No amounts were provided to subrecipients.

Finding Details

Finding 2022-001

Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Finding 2022-001: Federal Reporting Federal Agency - U.S. Department of Transportation Federal Program - Highway Planning and Construction (20.205) Federal Award Year - 2022 State Agency - Not Applicable Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the Data Collection Form. Condition - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from significant delays in management providing required information leading to late completion of the audited financial statements and timely submission of the Data Collection Form with the Federal Audit Clearing House. Effect - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The City should establish accounting procedures to complete the timely submission of the Data Collection Form. Views of Responsible Officials and Planned Corrective Actions - Management’s Response - The City was behind in reporting due to lack of adequate staffing during the pandemic. We have appropriate staffing now and have been making strides in reporting timely. Estimated Completion Date - September 30, 2025 Person Responsible for Implementation - Susan Tucker, CPA, Director of Finance

Finding 2022-001

Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Finding 2022-001: Federal Reporting Federal Agency - U.S. Department of Transportation Federal Program - Highway Planning and Construction (20.205) Federal Award Year - 2022 State Agency - Not Applicable Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the Data Collection Form. Condition - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from significant delays in management providing required information leading to late completion of the audited financial statements and timely submission of the Data Collection Form with the Federal Audit Clearing House. Effect - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The City should establish accounting procedures to complete the timely submission of the Data Collection Form. Views of Responsible Officials and Planned Corrective Actions - Management’s Response - The City was behind in reporting due to lack of adequate staffing during the pandemic. We have appropriate staffing now and have been making strides in reporting timely. Estimated Completion Date - September 30, 2025 Person Responsible for Implementation - Susan Tucker, CPA, Director of Finance